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Page 1: Mayfair Midterm Questions (1–13)

Mayfair Midterm

1- When researching a Taxpayer’s account, what command codes can you use to research for multiple math errors?

2- What transaction code would you see if there was a refund issued on an account?

3- When TXMOD is unavailable what command code would be $2^{\text{nd}}$ best to use to research for posted transactions on an account?

4- What are the four elements of basic disclosure?

5- What are the differences between the ASED, CSED, and RSED Dates?

6- What are the benefits to using Portals? Where can you find it?

7- What is fax number to the CAF Unit for someone who resides in Kansas?

8- Can a person listed on a Form 8821 act as the taxpayer to perform various actions on a Taxpayers account?

9- What IRM and what paragraph would you use to perform Manual Disclosure?

10- In the above listed IRM, how many data sources and what command codes would you use to perform manual disclosure?

11- When drafting up an e4442, what must the CSR include in the comments section if the destination of the referral does not have CII?

12- The Taxpayer was sent a 12c letter advising them to send in needed information to process their incomplete tax return. What area does this letter come from? What IRM would the CSR use to provide the fax number for the taxpayer to send in their response?

13- When a CSR gets a rejected 4442, how many days do they have to address it?

14- Using the below screenshots of TXMOD, please answer the following few questions:

• What freeze code is on the account currently?
• Were there any math errors on the account?
• What campus did this claim start its journey?
• Is this person due a refund? Why or why not?
• What type of payments did this taxpayer send in on their account?
• What computer-generated notice was issued to the Taxpayer?
• What is needed with the miscellaneous transaction codes that tells us what happened on an account?
• What notice was issued in November 202512? What is the title of the letter?
• When it states Min-Num-DELAY, what does this indicate on the account? What does the two digit number following this indicate?

TXMODAXXX-XX-XXXX  MFT>30  TX-PRD>202412  PLN-NUM>  NM-CTRL>NETA
18221-108-89621-5<DLN
                   BOD-CD>WI
                   MF-XTRCT-CYC>20255005 SC-REASON-CD>6T
SC-STS>22 MOD-BAL>         3,122.87 CYC>202548
MF-STS>22 MOD-BAL>         3,122.87 CYC>20254805 TODAYS-DT>12/17/2025
LAST-NOTICE>DAS            PRIMARY-LOC>5913  ACS>1
                           CL-LOC>13         PDC-IND>00
ASED>04152028 FRZ>T -      CL-ASGMT>13000000
CSED>07142035 INTL>        BFS-CD>8          MOD-YLD-SCR>0001961
RSED>05012028 PSED>
-----------------------------------------------------------------------
                           IRA-CD>5
CS-CTRL-INFO>ONE OPEN CASE                   LST-CS-CTRL-ACTY>12092025
C# STATUS ACT-DT ACTION-EMP ACTIVITY RCVD-DT ASSIGN-TO CAT ORG F S
01  A    12092025 0509907976 ACTV    09182025 0539014021 TPRQ  G
------------------------POSTED RETURN INFORMATION-----------------------
RET-RCVD-DT>04162025       EST TX DISCREPANCY
                           TX/TPR>       11,488.00
FS>1  NUM-EXEMPT>01        EST-TX-BASE>  11,488.00
AGI>  96,598.00
TXI>  81,994.00
TX-SHOWN-RTN-AMT>          11,488.00  TAX-ASSESSED-AMT>  11,488.00

------------------------RETURN TRANSACTION------------------------
T/C POSTED  TRANS-AMOUNT CYC  T  DLN
150 07142025 11,488.00 20252305 D 18221-108-89621-5
806 04152025  7,668.00- 20252305 WTHLD TX CR POSTED W/RETURN

-----------------------POSTED TRANSACTIONS SECTION-----------------------
T/C POSTED  TRANS-AMOUNT CYC-DAY T  DLN
660 06072024    262.00- 20242404 73220-162-22743-4
TRACE-ID>73052024162001011149
660 09162024    262.00- 20243901 75220-262-58034-4
TRACE-ID>73052024262001092335
660 11182024    262.00- 20244705 73220-324-06605-4
TRACE-ID>73052024324001004152
276 07142025     45.51 20252605 18221-108-89621-5
196 07142025     43.36 20252605 18221-108-89621-5
971 07142025      0.00 20252605 18277-108-89621-5  971-CD>804
MISC>CP 0023
971 11142025      0.00 20254705 28277-114-99999-5  971-CD>218
MISC>            0.86187
971 10252025      0.00 20254405 59277-700-54131-5  971-CD>611
971 12222025      0.00 20254905 18277-999-99999-5  971-CD>061
971 12222025      0.00 20255005 59277-339-99999-5  971-CD>600

------------------------NOTICE HISTORY SECTION------------------------
NOTICE      AMOUNT     CYC S AO
CP023       3,122.87 20252605 M 13
DAS         3,122.87 20252605 M 13
CPDP2N      3,167.52 202533 I 13
CP503       3,186.93 202534 I 13
CP504       3,255.63 202543 I 13
CPDP2       3,303.17 202547 I 13
DAS         3,307.49 202548 I 13

-------------------CONTROL BASE AND HISTORY INFORMATION-------------------
C# STATUS ACT-DT ACTION-EMP ACTIVITY RCVD-DT ASSIGN-TO CAT ORG F S
01 A      12092025 0509905845 CIS5XXC6P3 09182025 0686100000 TPRQ G
   A      12092025 0509907976 ACTV       09182025 0539014021 TPRQ G
H         08202025 0788888888 STAUP5600               X
H         11262025 0788888888 STAUP2200               X
H         11282025 0579763094 2975C-SNT              G
H         12092025 0509905730 CISCASE                G

-----------------------SERVICE CENTER HISTORY SECTION-----------------------
SC-STS DATE  STATUS-AMOUNT CYC
21 07142025  3,122.87 20252605
48D 09012025 NXT>501       202533 MIN-NUM-DELAY>02
50 09082025 NXT>503        202534 MIN-NUM-DELAY>00
56 09082025  3,122.87 202534
58 11102025  3,122.87 202543
48D 12082025 NXT>505       202547 MIN-NUM-DELAY>06
50 12152025 NXT>505        202548 MIN-NUM-DELAY>00
22 12152025  3,122.87 202548

IRS IDRS TXMODA Exercise — Complete Beginner-Friendly Explanation

I’ll explain this sample from the very beginning to the very end, in the same order that the TXMODA screen displays it. I’ll explain what each field means, what the codes tell you, how the dates and amounts connect, and how to read the account as an IRS support employee.

The most important thing to understand first is this:

TXMODA is an account research screen. It brings together information about a taxpayer’s tax module, including the balance, return, posted transactions, statute dates, notices, freezes or indicators, and case-control history.

You can think of it as a status report for one tax account for one tax period.

A few of the values in your exercise appear to be training data, and some combinations of dates and codes may be unusual. I’ll distinguish between what the screen explicitly shows, the usual meaning of the field, and what you should verify in official IRS procedures before taking action. That is especially important when dealing with statute dates, collection cases, and notice history.

1. First, understand the big picture

What this TXMODA example tells us at a glance

Tax module

MFT 30 · Tax period 202412

This is an individual income-tax module for the tax period ending December 2024.

Balance shown

$3,122.87

This is the module balance displayed in both the service-center and master-file status areas.

Return and original assessment

TC 150 · $11,488.00

The return-related tax assessment posted on July 14, 2025.

Statute dates displayed

• ASED: April 15, 2028
• RSED: May 1, 2028
• CSED: July 14, 2035

Case-control status

One open case is displayed.

The account also contains service-center status history and several notice-history entries.

Important: The displayed balance is not the same thing as the original tax assessment. The original assessment is $11,488.00, while the current module balance shown is $3,122.87. To understand the difference, we need to examine payments, credits, additional transactions, penalties, interest, and any other account activity.

Also, the screen's TODAYS-DT field says December 17, 2025. That is the date recorded in this sample, not today's real-world date.

Part 1 — The TXMODA header

Your first line is:

TXMODAXXX-XX-XXXX  MFT>30  TX-PRD>202412  PLN-NUM>  NM-CTRL>NETA

This line identifies the type of screen and the tax module being researched.

Field	Simple meaning	What your example shows
TXMODA	Transaction module account display	The command used to research the module
XXX-XX-XXXX	Masked taxpayer identification number	The taxpayer's identifying number is hidden
MFT>30	Master File Tax code	Individual income-tax module
TX-PRD>202412	Tax period	December 2024 tax period
PLN-NUM>	Plan number field	Blank in this example
NM-CTRL>NETA	Name-control field	NETA, the abbreviated name control displayed

1.1 What is MFT 30?

MFT means Master File Tax. The MFT tells you what type of tax module you are looking at.

MFT	General use
30	Individual income tax, generally Form 1040
02	Employer quarterly tax return, generally Form 941
10	Certain excise-tax modules

These are examples, not a complete MFT reference. Always use the current IRS reference for the account type you are researching.

1.2 How to read tax period 202412

For this individual income-tax module, read the period as:

• 2024 = tax year 2024.
• 12 = the twelfth month, December.

So 202412 refers to the 2024 individual income-tax period.

Do not confuse the tax period with the filing date or posting date. A 2024 return can be received or posted in 2025.

1.3 What is a tax module?

A tax module is the account record for a particular type of tax and tax period.

For example:

• 2023 Form 1040: one module.
• 2024 Form 1040: a different module.
• 2024 Form 941: a different type of module.

A transaction posted to one module does not automatically mean it belongs to another module.

2. The DLN and organizational information

18221-108-89621-5<DLN
                   BOD-CD>WI
                   MF-XTRCT-CYC>20255005 SC-REASON-CD>6T

Field	Explanation
DLN	Document Locator Number. Identifies a processed tax document or transaction record.
BOD-CD>WI	Business operating division code displayed as WI; interpret using the applicable IRS organizational code reference.
MF-XTRCT-CYC>20255005	Master File extraction cycle information. The value identifies a processing cycle or extract reference.
SC-REASON-CD>6T	Service-center reason code. Its specific meaning depends on the applicable IRS code table and processing context.

What is a DLN?

A DLN is a document identification number used in IRS processing. It helps identify the document or transaction and its processing location or characteristics.

In this example, the same DLN appears beside the TC 150 and TC 806 return transactions. That connects those transactions to the return-related processing record displayed here.

Do not assume every part of a DLN has the same meaning in every processing context. Use the relevant DLN format reference when decoding its individual segments.

3. Service-center and Master File status

Your next lines are:

SC-STS>22 MOD-BAL>         3,122.87 CYC>202548
MF-STS>22 MOD-BAL>         3,122.87 CYC>20254805 TODAYS-DT>12/17/2025
LAST-NOTICE>DAS            PRIMARY-LOC>5913  ACS>1
                           CL-LOC>13         PDC-IND>00

This is one of the most important parts of the screen because it shows the account's displayed status and balance.

Field	Meaning	Your example
SC-STS	Service-center status	22
First MOD-BAL	Module balance in the service-center status area	$3,122.87
First CYC	Service-center processing cycle	202548
MF-STS	Master File status	22
Second MOD-BAL	Master File module balance	$3,122.87
Second CYC	Master File cycle information	20254805
TODAYS-DT	Date shown by the training extract	12/17/2025
LAST-NOTICE	Last-notice indicator or notice reference	DAS
PRIMARY-LOC	Primary organizational location code	5913
ACS	Automated Collection System indicator	1
CL-LOC	Collection location code	13
PDC-IND	Private Debt Collection indicator	00

3.1 Why are SC-STS and MF-STS both 22?

The screen shows:

• SC-STS = 22
• MF-STS = 22

The service-center status and Master File status are both reporting code 22 in this sample.

In IRS account research, status codes must be interpreted using the correct status-code reference and context. A number alone does not tell you every action you should take.

Do not assume that two matching status codes mean that every other part of the account is identical or that the account has no unresolved issues.

3.2 Why are there two balances?

Both balance fields show $3,122.87.

This means the two displayed status areas report the same module balance in the extract. It is a useful consistency check, but it does not independently establish why the balance exists.

3.3 What is a processing cycle?

IRS systems process records in cycles.

For example:

• 202548 has a year component and a cycle component.
• 20254805 is a longer cycle-format value.

The exact format depends on the field. Do not interpret every eight-digit cycle value as though it were an ordinary calendar date.

3.4 What is ACS?

ACS stands for Automated Collection System.

It is an IRS collection system used for certain collection activities. The field ACS>1 is an indicator, but you should not decide from this field alone that the case is currently assigned to a particular ACS employee or that ACS is the next required action.

3.5 What are PDC and the collection-location fields?

• PDC-IND>00: a private-debt-collection indicator. The exact interpretation of 00 should be checked in the relevant code reference.
• CL-LOC>13: a collection-location code.
• PRIMARY-LOC>5913: an organizational location identifier.

These are routing and organizational clues. They are not dollar amounts and are not statute dates.

Part 2 — Statute dates: ASED, CSED, and RSED

Your screen shows:

ASED>04152028 FRZ>T -
CL-ASGMT>13000000
CSED>07142035 INTL>        BFS-CD>8          MOD-YLD-SCR>0001961
RSED>05012028 PSED>

You should learn these three statute dates separately. They answer three different questions.

ASED — Assessment Statute Expiration Date

04/15/2028

The general deadline for assessing additional tax, subject to applicable statutory rules and exceptions.

CSED — Collection Statute Expiration Date

07/14/2035

The general deadline for collecting an assessed tax liability, subject to statutory extensions, suspensions, and other rules.

RSED — Refund Statute Expiration Date

05/01/2028

The deadline governing when a refund or credit claim can generally be allowed, subject to applicable rules.

4. ASED — Assessment deadline

ASED>04152028

Read it as April 15, 2028.

The assessment statute concerns the IRS's authority to assess additional tax. The general rule under IRC §6501 is often three years, but the applicable starting date and exceptions matter.

Simple example: Suppose a return was filed on April 15, 2025, and the normal three-year assessment period applies. A general assessment deadline could fall around April 15, 2028.

In your exercise, the displayed ASED is April 15, 2028. That date is consistent with the illustrative three-year pattern, but the screen alone does not establish all the facts needed to independently validate it.

Remember:

• ASED is about assessing additional tax.
• It is not the deadline for collecting tax already assessed.
• An assessment after the applicable deadline may be restricted unless an exception applies.

5. CSED — Collection deadline

CSED>07142035

Read it as July 14, 2035.

The general collection period under IRC §6502 is ten years from the date of assessment, subject to rules that can suspend or otherwise affect the period.

The return assessment in your sample has:

TC 150 07142025 11,488.00

That assessment posted on July 14, 2025.

Adding ten calendar years gives July 14, 2035, which matches the displayed CSED.

This is a particularly useful example because the dates line up:

Step	Date
Assessment posted	July 14, 2025
Add ten calendar years	July 14, 2035
CSED displayed	July 14, 2035

Important: This is a simplified illustration of the normal ten-year period. A real CSED must be validated against the applicable assessment date, transaction history, and any suspension or extension events.

For example, certain bankruptcy periods, collection due-process proceedings, and other statutory events can affect the collection period. Never conclude that a CSED is final solely from a TXMODA field if the account history calls for additional research.

6. RSED — Refund deadline

RSED>05012028

Read it as May 1, 2028.

The RSED generally determines the deadline for a taxpayer to claim a refund or credit. The main rules under IRC §6511 often involve:

• Three years from when the return was filed; or
• Two years from when the tax was paid;

whichever period expires later, subject to applicable limitations and exceptions.

The three-year rule versus the two-year rule

Rule	Basic idea	Simple example
Three-year rule	Claim within three years from filing the return, under the applicable rules	Return filed May 1, 2025 → a three-year date may be May 1, 2028
Two-year rule	Claim within two years from paying the tax, where this rule applies	Tax paid June 10, 2026 → a two-year date may be June 10, 2028

These are simplified date examples. The actual refund limitation calculation depends on the facts, including whether and when a return was filed, the date the tax was paid, and the applicable lookback limitations.

Why does the example show May 1, 2028?

The screen displays the RSED, but it does not show enough information to independently calculate and validate the date from first principles.

Do not assume the RSED is automatically three years from the TC 150 posting date. The date used to calculate the refund limitation depends on the applicable refund statute rules, not simply the date the return transaction posted.

7. What do the other fields in this group mean?

Field	What to understand
FRZ>T -	A freeze-related field or indicator. Interpret the displayed value using the applicable TXMODA/IDRS field reference. Do not infer a specific freeze condition from T - without that reference.
CL-ASGMT>13000000	Collection assignment or organizational assignment field. The exact decoding requires the relevant IRS reference.
INTL>	An international-related indicator or field; blank here. Confirm the exact field definition in the applicable reference.
BFS-CD>8	Bureau of the Fiscal Service-related code. The precise meaning of 8 must be checked in the relevant code table.
MOD-YLD-SCR>0001961	A module yield-score field. It is not a tax amount. Its operational interpretation requires the appropriate IRS reference.
PSED>	A separate statute-date field; blank in this sample. Do not invent a date or assume it is interchangeable with ASED, CSED, or RSED.

The key lesson: recognize a field first, then validate its code. A field name can tell you the general subject without telling you what every code value means.

Part 3 — Case-control information

Your screen next shows:

CS-CTRL-INFO>ONE OPEN CASE
LST-CS-CTRL-ACTY>12092025

C# STATUS ACT-DT ACTION-EMP ACTIVITY RCVD-DT ASSIGN-TO CAT ORG F S
01  A    12092025 0509907976 ACTV    09182025 0539014021 TPRQ  G

This section is about case control, not tax calculations.

8. What is a case control?

A case control records that a piece of work is assigned, tracked, or being handled. It helps show that a case or work item exists and may identify the responsible organization or employee.

Your example says:

CS-CTRL-INFO>ONE OPEN CASE

That tells you the extract reports one open case control.

Understanding the row

Field	Value	Beginner-friendly interpretation
C#	01	Case-control row number
STATUS	A	Status code; confirm the exact definition in the relevant case-control reference
ACT-DT	12092025	Activity date: December 9, 2025
ACTION-EMP	0509907976	Employee or action identifier
ACTIVITY	ACTV	Activity field showing ACTV; confirm its exact operational meaning in the reference
RCVD-DT	09182025	Received date: September 18, 2025
ASSIGN-TO	0539014021	Assignment identifier
CAT	TPRQ	Category code; its precise meaning requires the relevant reference
ORG	G	Organization code
F and S	Blank or not populated in the displayed row	Additional control fields

What is the difference between ACT-DT and RCVD-DT?

• RCVD-DT: the date the work was received.
• ACT-DT: the activity date displayed for the control.

In this sample, the case was received September 18, 2025, and the latest displayed activity date is December 9, 2025.

That means the two dates describe different events. Do not treat them as duplicates.

What does LST-CS-CTRL-ACTY>12092025 tell us?

It gives the latest case-control activity date shown by this field: December 9, 2025.

It is a useful clue when reviewing whether a case has recent activity. It does not, by itself, establish whether the assigned employee has completed the work or whether a particular action is due.

Part 4 — Posted return information

Your screen then shows:

------------------------POSTED RETURN INFORMATION-----------------------
RET-RCVD-DT>04162025       EST TX DISCREPANCY
                           TX/TPR>       11,488.00
FS>1  NUM-EXEMPT>01        EST-TX-BASE>  11,488.00
AGI>  96,598.00
TXI>  81,994.00
TX-SHOWN-RTN-AMT>          11,488.00  TAX-ASSESSED-AMT>  11,488.00

This section contains information associated with the posted return.

Field	Value	Meaning
RET-RCVD-DT	04/16/2025	Return-received date displayed
EST TX DISCREPANCY	Text	A label indicating an estimated-tax discrepancy context
TX/TPR	$11,488.00	Tax-related amount displayed in this field
FS	1	Filing-status code; interpret using the tax-year-specific reference
NUM-EXEMPT	01	Number-of-exemptions field displayed
EST-TX-BASE	$11,488.00	Estimated-tax base field displayed
AGI	$96,598.00	Adjusted gross income
TXI	$81,994.00	Taxable income
TX-SHOWN-RTN-AMT	$11,488.00	Tax shown on the return, as displayed
TAX-ASSESSED-AMT	$11,488.00	Tax assessment amount displayed

9. Understand AGI and taxable income

These two fields are often confused.

AGI = Adjusted Gross Income.

AGI generally starts with total income and then subtracts eligible adjustments to income.

TXI = Taxable Income.

Taxable income is generally the amount remaining after applying the deductions and other applicable adjustments used to determine taxable income.

Your sample:

Item	Amount
AGI	$96,598
Taxable income	$81,994
Difference	$14,604

The $14,604 difference is simply the arithmetic difference between the displayed AGI and taxable income. It should not automatically be called the standard deduction without checking the taxpayer's return, tax year, filing status, and other relevant details.

10. What does FS = 1 mean?

FS refers to filing status in this context. The precise interpretation of a filing-status code should be confirmed against the applicable tax-year and IRS reference.

For a real account, do not infer filing status from the code unless you have verified the mapping. This matters because filing status can affect deductions, tax rates, credits, and other calculations.

11. What is the tax discrepancy label?

The line includes EST TX DISCREPANCY.

The label suggests an estimated-tax discrepancy context, but it does not establish the full nature of the issue by itself. You would need the appropriate IRS procedures and other account details to determine what caused the discrepancy and what action, if any, is required.

Notice that the return tax shown and tax assessed are both $11,488.00. That equality tells us the two displayed amounts match; it does not prove that no other account issue exists.

Part 5 — Return transactions: TC 150 and TC 806

The next section is:

------------------------RETURN TRANSACTION------------------------
T/C POSTED  TRANS-AMOUNT CYC  T  DLN
150 07142025 11,488.00 20252305 D 18221-108-89621-5
806 04152025  7,668.00- 20252305 WTHLD TX CR POSTED W/RETURN

This section shows transactions associated with the return.

12. Learn the transaction columns first

Column	Meaning
T/C	Transaction code
POSTED	Posting date shown
TRANS-AMOUNT	Transaction amount
CYC	Processing cycle
T	A transaction-type or related indicator, depending on the display
DLN	Document Locator Number

12.1 TC 150 — Tax return filed/posted

The row shows:

150 07142025 11,488.00 20252305 D 18221-108-89621-5

• Transaction code: 150
• Posted date: July 14, 2025
• Amount: $11,488.00

Beginner meaning: TC 150 is the original return-posting transaction. It records the return-related tax assessment for the module.

It is the important starting point for understanding the original assessed tax in this example.

12.2 TC 806 — Withholding credit

The row shows:

806 04152025 7,668.00- 20252305 WTHLD TX CR POSTED W/RETURN

The amount is displayed with a minus sign because it is a credit transaction.

TC 806 represents withholding tax credit posted with the return.

Examples of withholding include federal income tax withheld from wages and certain other payments.

A simple calculation

Tax assessed (TC 150)

$11,488.00

Withholding credit (TC 806)

−$7,668.00

Difference after these two transactions

$3,820.00

This calculation explains the basic effect of the two transactions only.

The module balance is $3,122.87, not $3,820.00. That is a difference of $697.13. To explain the full difference, you must examine the remaining transactions, any payments or credits not shown in this section, adjustments, and the complete module history. The excerpt alone does not establish the exact reconciliation.

Also, TC 806's posted date is shown as April 15, 2025, while the TC 150 posting date is July 14, 2025. The posting cycle displayed is the same for both. Transaction dates and posting dates can differ; do not change one date to match the other.

Part 6 — Posted transactions section

Your next section contains several additional transactions:

-----------------------POSTED TRANSACTIONS SECTION-----------------------
T/C POSTED  TRANS-AMOUNT CYC-DAY T  DLN
660 06072024    262.00- 20242404 73220-162-22743-4
TRACE-ID>73052024162001011149
660 09162024    262.00- 20243901 75220-262-58034-4
TRACE-ID>73052024262001092335
660 11182024    262.00- 20244705 73220-324-06605-4
TRACE-ID>73052024324001004152
276 07142025     45.51 20252605 18221-108-89621-5
196 07142025     43.36 20252605 18221-108-89621-5
971 07142025      0.00 20252605 18277-108-89621-5  971-CD>804
MISC>CP 0023
971 11142025      0.00 20254705 28277-114-99999-5  971-CD>218
MISC>            0.86187
971 10252025      0.00 20254405 59277-700-54131-5  971-CD>611
971 12222025      0.00 20254905 18277-999-99999-5  971-CD>061
971 12222025      0.00 20255005 59277-339-99999-5  971-CD>600

This is where you learn to read a transaction history rather than just the balance.

13. Transaction code 660 — Estimated-tax payment credits

The three entries are:

TC	Displayed date	Amount
660	06/07/2024	−$262.00
660	09/16/2024	−$262.00
660	11/18/2024	−$262.00
	Total displayed	−$786.00

TC 660 generally represents an estimated-tax payment.

Estimated tax is money paid during the year toward an anticipated tax liability, rather than having the entire amount withheld from income.

For example, a taxpayer might make quarterly estimated payments if they have self-employment income or other income without sufficient withholding.

Why are the amounts negative?

In this display, the minus sign indicates a credit transaction.

For a simple account calculation:

• First credit: $262
• Second credit: $262
• Third credit: $262
• Total: $786

These three transactions represent $786 in estimated-tax credits in the displayed history.

Important observation: The TC 660 dates in this exercise occur in 2024, while the tax module is 202412 and the return posting occurs in 2025. Because the dates and module context are unusual, you should not assume that all three credits belong to this module or that the excerpt alone explains their relationship. Check the complete account and applicable transaction details before reconciling them.

14. What is a TRACE-ID?

Each TC 660 entry has a trace identifier, such as:

TRACE-ID>73052024162001011149

A trace identifier helps identify or trace a payment or processing record.

Think of it as a reference number used to investigate a transaction. It is not the amount paid, and it is not a statute date.

When researching a questionable payment, retain the transaction code, amount, date, and trace ID together. The trace ID can be important when following the appropriate payment-research procedure.

15. TC 276 — Failure-to-pay penalty increase

Your example:

276 07142025 45.51 20252605 18221-108-89621-5

TC 276 generally represents an increase in the failure-to-pay penalty.

The displayed amount is $45.51.

A failure-to-pay penalty can arise when tax is not paid by the applicable deadline. The actual penalty calculation depends on the tax liability, payment history, applicable rates, and any relevant exceptions or relief.

Do not calculate the penalty from the current balance alone. The penalty may have been computed from an earlier unpaid amount and a particular time period.

16. TC 196 — Interest assessed

Your example:

196 07142025 43.36 20252605 18221-108-89621-5

TC 196 generally represents an interest assessment.

The amount displayed is $43.36.

Interest may accrue on unpaid tax and, depending on the circumstances, on certain other amounts. The calculation depends on the applicable rates, dates, and amounts outstanding.

TC 276 versus TC 196

Code	What it generally represents	Amount shown
276	Increase in failure-to-pay penalty	$45.51
196	Interest assessment	$43.36

These are different charges. A penalty is not the same thing as interest.

17. TC 971 — Additional account action or indicator

Your exercise contains five TC 971 entries.

971 07142025      0.00 ... 971-CD>804
MISC>CP 0023

971 11142025      0.00 ... 971-CD>218
MISC>            0.86187

971 10252025      0.00 ... 971-CD>611

971 12222025      0.00 ... 971-CD>061

971 12222025      0.00 ... 971-CD>600

TC 971 is used for additional account actions or indicators. The transaction code alone is not enough to determine the exact meaning of an entry; the associated action code is important.

Field	What it means
971	Transaction code for an additional action or indicator
POSTED	Date displayed for the transaction
0.00	No dollar amount is being recorded by this transaction
971-CD	Transaction-specific action code
MISC	Additional descriptive information, where supplied
DLN	Document locator associated with the record

A zero-dollar TC 971 does not necessarily mean “nothing happened.” It may record an administrative, processing, notice, or other account event.

17.1 TC 971 with action code 804

971 07142025 0.00 ... 971-CD>804
MISC>CP 0023

The screen includes CP 0023 in the miscellaneous field.

This is a clue connecting the entry to the CP 23 notice reference shown elsewhere in the exercise. The precise meaning and operational implications of action code 804 should be checked in the applicable IRS transaction-code reference.

17.2 TC 971 with action code 218

971 11142025 0.00 ... 971-CD>218
MISC>            0.86187

This entry was posted on November 14, 2025, and includes a miscellaneous value of 0.86187.

Do not assume this decimal is a dollar amount or a penalty rate without a reference confirming its meaning. The action code and miscellaneous field must be interpreted together.

17.3 TC 971 with action code 611

971 10252025 0.00 ... 971-CD>611

The entry was posted October 25, 2025.

It records an action or indicator, but the excerpt does not tell us exactly what action code 611 means. Use the correct IRS reference before deciding whether it affects case processing.

17.4 TC 971 with action code 061

971 12222025 0.00 ... 971-CD>061

The displayed date is December 22, 2025.

17.5 TC 971 with action code 600

971 12222025 0.00 ... 971-CD>600

This entry also shows December 22, 2025.

Both of these dates are after the sample's TODAYS-DT of December 17, 2025.

That is an important detail: the sample contains dates that are later than its stated current date. This may be intentional training data, a future-dated transaction, or a synthetic example. You should not silently treat the entire extract as a consistent real-time snapshot.

In a live account, verify the actual current record and applicable posting history before taking action.

Part 7 — Notice history section

Your screen shows:

------------------------NOTICE HISTORY SECTION------------------------
NOTICE      AMOUNT     CYC S AO
CP023       3,122.87 20252605 M 13
DAS         3,122.87 20252605 M 13
CPDP2N      3,167.52 202533 I 13
CP503       3,186.93 202534 I 13
CP504       3,255.63 202543 I 13
CPDP2       3,303.17 202547 I 13
DAS         3,307.49 202548 I 13

This section shows notice-related history. It is different from the posted transaction section: the notice history focuses on notices and associated amounts or processing information.

18. How to read the notice table

Column	Meaning
NOTICE	Notice identifier or notice-related reference
AMOUNT	Amount associated with the notice entry
CYC	Processing cycle
S	Status or notice-related indicator
AO	Additional notice-related code or field

The precise definitions of the last two columns depend on the applicable IDRS reference.

18.1 CP023

CP023  3,122.87 20252605 M 13

This entry shows an amount of $3,122.87. The same amount appears as the current module balance in the header.

That is a useful connection: the notice amount and the displayed module balance match in this row.

18.2 DAS

The screen contains two DAS entries:

DAS  3,122.87 20252605 M 13
DAS  3,307.49 202548   I 13

The amounts differ, and the cycles differ.

This means the two rows should not be treated as duplicates simply because they have the same notice label. They represent separate notice-history entries.

The exact expansion and operational significance of DAS should be verified in the relevant IRS reference.

18.3 CPDP2N

CPDP2N  3,167.52 202533 I 13

This is a notice-history entry with an associated amount of $3,167.52.

Do not assume the amount is the original tax, or that it is the current balance. The header reports $3,122.87, while this entry reports $3,167.52.

18.4 CP503

CP503  3,186.93 202534 I 13

This is another notice-history entry, showing $3,186.93.

CP503 is associated with an IRS balance-due reminder in the individual collection-notice process. The exact status of the notice and what action is appropriate depend on the account and current IRS procedures.

18.5 CP504

CP504  3,255.63 202543 I 13

This entry shows $3,255.63.

CP504 is an important collection notice associated with an intent to levy and, in applicable circumstances, a potential referral to the State Department concerning passport certification. Its exact legal effect depends on the taxpayer's circumstances and applicable rules.

Do not treat the mere presence of this notice code as proof that a levy has occurred or that passport certification has occurred.

18.6 CPDP2

CPDP2  3,303.17 202547 I 13

This is another notice-related entry with an associated amount of $3,303.17.

The precise notice expansion and its relationship to the other notice entries should be confirmed in the applicable IRS notice reference.

Why do the notice amounts differ?

Here are the amounts in the order displayed:

Notice	Amount
CP023	$3,122.87
DAS	$3,122.87
CPDP2N	$3,167.52
CP503	$3,186.93
CP504	$3,255.63
CPDP2	$3,303.17
DAS	$3,307.49

Notice amounts may reflect different balances or calculations at different stages of processing. Interest, penalties, payments, adjustments, and timing can affect amounts associated with different notices.

However, you cannot reconstruct the exact balance history from this notice table alone. The posted transaction history and any other account records are needed to explain the changes.

Part 8 — Control base and history information

Your screen shows:

-------------------CONTROL BASE AND HISTORY INFORMATION-------------------
C# STATUS ACT-DT ACTION-EMP ACTIVITY RCVD-DT ASSIGN-TO CAT ORG F S
01 A      12092025 0509905845 CIS5XXC6P3 09182025 0686100000 TPRQ G
   A      12092025 0509907976 ACTV       09182025 0539014021 TPRQ G
H         08202025 0788888888 STAUP5600               X
H         11262025 0788888888 STAUP2200               X
H         11282025 0579763094 2975C-SNT              G
H         12092025 0509905730 CISCASE                G

This section gives more detail about the control base and its history.

The control base helps track a work item, its assignment, and activity. The history rows provide clues about previous actions taken on that work item.

19. The two active-looking control rows

The first two rows are:

01 A 12092025 0509905845 CIS5XXC6P3 09182025 0686100000 TPRQ G
   A 12092025 0509907976 ACTV       09182025 0539014021 TPRQ G

Notice that the two rows share several values:

• Status: A
• Activity date: 12092025
• Received date: 09182025
• Category: TPRQ
• Organization: G

But other values differ, including the employee/action identifier, activity field, and assignment identifier.

This tells you that the screen contains more than one control-related row or version of the control information. It does not necessarily mean there are two separate open cases, because the summary explicitly says ONE OPEN CASE.

Field-by-field explanation

Field	Simple meaning
C#	Case-control number
STATUS	Status of the control
ACT-DT	Activity date
ACTION-EMP	Employee or action identifier
ACTIVITY	Activity description or code
RCVD-DT	Received date
ASSIGN-TO	Assignment identifier
CAT	Category
ORG	Organization
F, S	Additional control-related fields

The codes CIS5XXC6P3, ACTV, and TPRQ should be interpreted using the relevant IRS case-control reference. Do not assume the text of an activity field always means a particular action has been completed.

20. The history rows

Rows beginning with H are historical entries in this display.

Date	Activity	Simple interpretation
08/20/2025	STAUP5600	A historical STAUP-related entry
11/26/2025	STAUP2200	Another historical STAUP-related entry
11/28/2025	2975C-SNT	A history entry indicating 2975C-SNT
12/09/2025	CISCASE	A history entry indicating CISCASE

What is STAUP?

STAUP is associated with a system function used to establish or update a status and/or follow-up date in the relevant IDRS processing context. The numeric suffixes 5600 and 2200 should not be treated as ordinary calendar dates or interpreted without the applicable command and code reference.

What does 2975C-SNT mean?

The text indicates a historical activity labeled 2975C-SNT. The SNT wording suggests a sent-related activity label, but you should use the official reference to establish precisely what was sent, when, and what the activity code means.

What does CISCASE mean?

It is a displayed activity label. The name suggests a CIS-related case activity, but the excerpt alone does not prove the exact case-system action or whether any work remains outstanding.

The practical lesson: history entries help you understand what happened before. They are not automatically instructions to repeat those actions.

Part 9 — Service-center history section

This is the final section in your example:

-----------------------SERVICE CENTER HISTORY SECTION-----------------------
SC-STS DATE  STATUS-AMOUNT CYC
21 07142025  3,122.87 20252605
48D 09012025 NXT>501       202533 MIN-NUM-DELAY>02
50 09082025 NXT>503        202534 MIN-NUM-DELAY>00
56 09082025  3,122.87 202534
58 11102025  3,122.87 202543
48D 12082025 NXT>505       202547 MIN-NUM-DELAY>06
50 12152025 NXT>505        202548 MIN-NUM-DELAY>00
22 12152025  3,122.87 202548

This section is a history of service-center status changes or status-related events.

It is useful because it lets you see the sequence of statuses rather than just the current status.

21. How to read each column

Column	Meaning
SC-STS	Service-center status code
DATE	Date associated with that status entry
STATUS-AMOUNT	Amount associated with the status, or a next-status reference in certain rows
CYC	Processing cycle
NXT	Next-status reference shown in the row
MIN-NUM-DELAY	A status-related delay field

The exact definitions of each status code and the delay field must be confirmed using the relevant service-center status reference.

22. Read the status history chronologically

1

July 14, 2025 — Status 21

Amount: $3,122.87 · Cycle 20252605

This is the first status-history entry displayed. It associates status 21 with the $3,122.87 amount.

2

September 1, 2025 — Status 48D

Next status: 501 · Cycle 202533 · Minimum delay: 02

This entry shows a next-status reference of 501 and a delay field of 02.

3

September 8, 2025 — Status 50

Next status: 503 · Cycle 202534 · Minimum delay: 00

The row records status 50 and the next-status reference of 503.

4

September 8, 2025 — Status 56

Amount: $3,122.87 · Cycle 202534

Another status entry on the same date, this time showing the module amount.

5

November 10, 2025 — Status 58

Amount: $3,122.87 · Cycle 202543

The status history records another status change or status event.

6

December 8, 2025 — Status 48D

Next status: 505 · Cycle 202547 · Minimum delay: 06

The record again shows status 48D, with a next-status reference of 505.

7

December 15, 2025 — Status 50

Next status: 505 · Cycle 202548 · Minimum delay: 00

This row records status 50 and the next-status reference of 505.

8

December 15, 2025 — Status 22

Amount: $3,122.87 · Cycle 202548

This is the final status entry displayed and matches the current SC-STS>22 in the header.

What can you safely conclude?

The history shows a progression through several service-center statuses, with status 22 displayed at the end.

You can say that the account's status history contains these entries in the order shown. You should not assign a precise operational meaning to every status code or assume that NXT>501, NXT>503, and NXT>505 are notice numbers without checking the applicable reference.

The NXT and delay fields are system-processing clues, not necessarily instructions to issue a notice manually.

Part 10 — Put the entire account together

Now let's connect all the sections. This is the most important part because reading individual fields is only the first step. You also need to understand how they relate to each other.

23. How does the balance of $3,122.87 arise?

We can reconcile the displayed balance using the transaction amounts in your exercise.

Account balance calculation

Using the amounts displayed in this exercise

TC 150 — Tax assessment

Original return assessment

+$11,488.00

TC 806 — Withholding credit

Withholding credited to the account

−$7,668.00

Three TC 660 entries

Estimated-tax credits: $262 × 3

−$786.00

TC 276 — Penalty

Failure-to-pay penalty increase

+$45.51

TC 196 — Interest

Interest assessment

+$43.36

Calculated balance

Net of the listed amounts

$3,122.87

The arithmetic is:

\[ \begin{aligned} 11,488.00-7,668.00 &= 3,820.00\\ 3,820.00-786.00 &= 3,034.00\\ 3,034.00+45.51+43.36 &= 3,122.87 \end{aligned} \]

This matches the displayed module balance exactly.

One important qualification: this calculation shows that the listed amounts reconcile arithmetically. Because the TC 660 dates appear unusual for the displayed tax module, you must still verify that the transactions actually belong to this module before relying on this calculation in a real case.

This is a good example of why you should not stop reading after TC 150 and TC 806.

24. The whole TXMODA screen in one summary table

Use this as your quick-reference study sheet.

Screen section	What you learn from it
Header	Which taxpayer module and tax period you are researching
DLN and organizational fields	Document identification, processing cycles, and organizational information
SC-STS / MF-STS	Status codes and displayed module balance
TODAYS-DT	The date represented by the training extract
ASED	General deadline for assessing additional tax
CSED	General deadline for collecting assessed tax
RSED	General deadline for claiming a refund or credit
FRZ and other indicators	Additional account conditions that require code-reference interpretation
Case-control information	Number of open controls and their associated activity/assignment information
Posted return information	Return-related figures such as AGI, taxable income, and assessed tax
Return transactions	Original return assessment and withholding credit
Posted transactions	Payments, penalties, interest, and other recorded account events
Notice history	Notice-related history and associated amounts
Control base/history	Work-control details and historical activities
Service-center history	Earlier and later status entries, including next-status references

25. What should an IRS support employee notice first?

When reviewing an exercise like this, use the following sequence.

Step 1 — Confirm the correct module

Check the taxpayer identifier, MFT, and tax period. Make sure you are researching the intended account.

Step 2 — Read the current status and balance

Record SC-STS, MF-STS, and the displayed module balance.

Step 3 — Check the statute dates

Identify ASED, CSED, and RSED separately. Investigate inconsistencies or relevant events before drawing conclusions.

Step 4 — Reconcile the balance

Start with the assessment, subtract credits, and add applicable charges. Research any unexplained difference.

Step 5 — Review notice and case history

Identify the notices and work-control entries. Determine which entries are historical and which remain relevant.

Step 6 — Verify before acting

Use the applicable IRS procedures and code references. The screen alone does not authorize a particular adjustment, referral, or collection action.

26. Things to flag in this particular training exercise

There are several details you should notice rather than blindly accepting every line.

Observation	Why it matters
TODAYS-DT is 12/17/2025, but two TC 971 entries show 12/22/2025	The extract contains future-dated entries relative to its stated date.
TC 660 entries are dated in 2024	Verify their relationship to the displayed 202412 module before treating them as valid credits in a live case.
Notice amounts vary	They represent different notice-history entries; do not assume every amount is the current balance.
Multiple control rows are displayed, but the summary says one open case	Distinguish control-history rows from the count of open cases.
Several abbreviated fields and action codes are present	Verify their exact meanings in the applicable IRS reference rather than guessing from the code alone.
ASED, CSED, and RSED have different dates	They govern different legal deadlines and should never be used interchangeably.

27. Final memory trick

Remember the main TXMODA concepts this way:

• Header: Which tax account am I looking at?
• Status and balance: What status and amount does the module show?
• ASED: Until when can additional tax generally be assessed?
• CSED: Until when can assessed tax generally be collected?
• RSED: Until when can a refund or credit generally be claimed?
• TC 150: What tax assessment was recorded with the return?
• TC 806: What withholding credit was recorded?
• TC 660: What estimated-tax payment credits are recorded?
• TC 276: What failure-to-pay penalty increase is recorded?
• TC 196: What interest assessment is recorded?
• TC 971: What additional account action or indicator was recorded?
• Notice history: What notice-related entries and amounts appear?
• Control history: What work-control activity and assignment information appears?
• Service-center history: How did the displayed status evolve?

The most important habit is to read the screen as one connected account history, not as a collection of unrelated codes. Confirm the module, understand the balance, review the transactions, check the relevant statute dates, and then use the correct IRS reference to interpret any unfamiliar status or action code.